By Henry Lunt
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Extra resources for CIMA Official Learning System Fundamentals of Financial Accounting: CIMA Certificate in Business Accounting
Non-current liabilities. Liabilities that are due for repayment more than 1 year after the statement of ﬁnancial position date. B Nadim had the following assets and liabilities on 1 January: $ Land Buildings Inventories Receivables Cash in hand Bank balance Payables Bank loan 200,000 60,000 10,000 15,000 5,000 32,000 322,000 17,000 240,000 257,000 We can calculate the value of Nadim’s capital using the accounting equation. FUNDAMENTALS OF FINANCIAL ACCOUNTING Assets ϭ Liabilities ϩ Capital 322, 000 ϭ 257, 000 ϩ 65, 000 We can now prepare Nadim’s statement of ﬁnancial position.
Non-current assets Land and buildings Equipment Motor vehicles Current assets Inventories Trade receivables Prepaid expenses Cash at bank Cash on hand C ($) D ($) E ($) F ($) 45,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 65,000 34,000 34,000 34,000 17,500 17,500 17,500 34,000 17,500 34,000 17,500 34,000 10,000 34,000 10,000 34,000 34,000 10,000 10,000 ($) 20,800 34,700 1,300 2,150 320 155,770 85,620 50,000 A ($) 20,800 34,700 1,300 2,150 320 175,770 85,620 70,000 B ($) G ($) H ($) 20,800 27,000 27,000 27,000 27,000 27,000 23,000 24,700 24,700 24,700 24,700 23,350 23,350 23,350 1,300 1,300 1,300 1,300 1,300 1,300 1,300 11,150 11,150 6,400 13,200 13,200 10,200 10,200 320 320 320 320 320 320 320 174,770 180,970 176,220 175,520 174,170 171,170 167,170 84,620 84,620 84,870 84,170 82,820 79,820 75,820 70,000 70,000 70,000 70,000 70,000 70,000 70,000 Capital Loans Current liabilities Trade payables 18,600 18,600 18,600 24,800 19,800 19,800 19,800 19,800 19,800 Accrued expenses 1,550 1,550 1,550 1,550 1,550 1,550 1,550 1,550 1,550 155,770 175,770 174,770 180,970 176,220 175,520 174,170 171,170 167,170 FUNDAMENTALS OF FINANCIAL ACCOUNTING 1.
This amount (referred to as drawings) reduces the sum owed to him by the business. 50 Finally, Ahmed makes a payment to his supplier, reducing the funds in the business bank account, and also reducing the amount of his liability. 1 J Jones commenced business on 31 January 20X1, transferring $5,000 from her personal bank account into a business bank account. FUNDAMENTALS OF FINANCIAL ACCOUNTING 1 Feb. 2 Feb. 3 Feb. 4 Feb. 5 Feb. Bought motor van costing $800 paying by cheque Bought goods on credit: P Smith $400 E Holmes $250 Sold goods for cash $600 (cost $400) Banked cash $600 Paid P Smith $400 by cheque Bought goods on credit: P Smith $200 A Turner $300 You are required to show the accounting equation at the end of each day’s transactions.
CIMA Official Learning System Fundamentals of Financial Accounting: CIMA Certificate in Business Accounting by Henry Lunt